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资产重组是企业重组中的重要组成部分,它是以减少交易费用、实现资源优化配置为目的,对资产存量、产权结构以及存在方式进行重新组合的一种交易行为。资产重组的过程中容易发生会计与税务问题,通过探究此类问题,建议在政府引导下积极探索解决问题的对策,完善相关制度法规,注意资产整合,推进资产重组的健康发展,提高资产重组的成功率。
Assets reorganization is an important part of the reorganization of enterprises. It is a kind of transaction behavior of reorganizing the stock of assets, the structure of property rights and the way of existence for the purpose of reducing transaction costs and optimizing the allocation of resources. In the process of reorganization of assets, accounting and tax issues are prone to occur. By exploring such issues, it is suggested that the government actively explore solutions to the problems under the guidance of the government, improve relevant laws and regulations, pay attention to the integration of assets, promote the healthy development of asset restructuring and enhance the reorganization of assets Success rate.